Certification Instructions SL2026-41_CapitalBudget

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Capital Project Budget Certification Instructions – FY 2026-27

Agencies and universities will establish individual project certified budgets via Type 11 budget revision after OSBM certifies all State Capital and Infrastructure Fund (SCIF) projects to Budget Code 24001.

Step by Step Guide for Capital Project Budgeting:

  1. Review Enacted Legislation. Agencies need to review SL 2026-41. Make sure to review both the bill language (Part XLII) and Committee Report (beginning on page H1) as either may list projects receiving funding under the State Capital and Infrastructure Fund (SCIF).
  2. Use IBIS to submit a request for a new Budget Fund for each new project funded in FY 2026-27 in SL 2026-41. OSBM will approve the next available Budget Fund in NCFS. Agencies should set up projects in the 426XX capital Budget Code unless OSBM has granted an exemption.
    Universities should make sure to update the Interscope item number with the assigned Budget Fund number so that OSBM can match projects in both systems.
  3. Create a specific receipt account combination with Funding Source (and Inter Fund when applicable) for each funding year of the SCIF.
    The receipt accounts for Agencies and Universities are as follows:
    SCIF Year AGENCIES Account AGENCIES Funding Source AGENCIES Inter Fund UNIVERSITIES Account UNIVERSITIES Funding Source
    SCIF FY 2019-20 48S00001 2020 201351 42S00020 2020
    SCIF FY 2020-21 48S00001 2021 201352 42S00021 2021
    SCIF FY 2021-22 48S00001 2022 201353 42S00022 2022
    SCIF FY 2022-23 48S00001 2023 201354 42S00023 2023
    SCIF FY 2023-24 48S00001 2024 201356 42S00024 2024
    SCIF FY 2024-25 48S00001 2025 201257 42S00025 2025
    SCIF FY 2025-26 48S00001 2026 201358 42S00026 2026
    SCIF FY 2026-27 48S00001 2027 201359 42S00027 2027
    SCIF FY 2027-28 48S00001 2028 024001 42S00028 2028
    SCIF FY 2028-29 48S00001 2029 024001 42S00029 2029
    SCIF FY 2029-30 48S00001 2030 024001 42S00030 2030
    SCIF FY 2030-31 48S00001 2031 024001 42S00031 2031
    SCIF FY 2031-32 48S00001 2032 024001 42S00032 2032
    1. A project that has a total authorization that extends beyond the current fiscal year is required to set up the full project budget, as specified in Sec. 42.1(b) and Sec. 42.2 of SL 2026-41. The requirements will reflect the total authorization and intended allocation schedules. The receipt accounts will reflect appropriated receipts and, in the case of SCIF appropriations, the SCIF Natural Account with Funding Source to designate the specific year of SCIF funds.
  4. Submit a Type 11 budget revision for each project receiving funding. The revision should include budgeted requirements and receipts so that the net appropriation is zero. The receipt appropriation source should include SCIF and any other appropriated sources.
  5. Agencies and Universities can also consult the following OSBM webpage for the Agency SCIF Job Aid for NCFS and University SCIF Job Aid for NCFS: Job Aids | NC OSBM.
  6. Contact your Budget Development capital analysts ([email protected] or [email protected]) or Budget Execution capital analysts ([email protected], [email protected], or [email protected]) via email with questions about the capital project budgeting process.
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